{"id":7928,"date":"2025-03-12T14:04:46","date_gmt":"2025-03-12T13:04:46","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=7928"},"modified":"2025-03-12T14:04:49","modified_gmt":"2025-03-12T13:04:49","slug":"co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/co-je-ucetni-osnova-a-jak-s-ni-pracovat-v-ucetnim-programu-i-bez-nej\/","title":{"rendered":"Co je \u00fa\u010detn\u00ed osnova a jak s n\u00ed pracovat v \u00fa\u010detn\u00edm programu i bez n\u011bj"},"content":{"rendered":"<p>\u00da\u010detn\u00edch osnov je v\u00edce druh\u016f, ale nej\u010dast\u011bji se mluv\u00ed o <strong>\u00fa\u010detn\u00ed osnov\u011b pro podnikatele<\/strong>, se kterou pracuj\u00ed v\u0161echny firmy s povinnost\u00ed v\u00e9st \u00fa\u010detnictv\u00ed (jinou \u00fa\u010detn\u00ed osnovou se \u0159\u00edd\u00ed nap\u0159\u00edklad neziskov\u00e9 organizace). \u010cesk\u00e1 \u00fa\u010detn\u00ed osnova se obsahem li\u0161\u00ed od \u00fa\u010detn\u00edch osnov v jin\u00fdch zem\u00edch.<\/p>\n<h2>Definice a rozd\u011blen\u00ed \u00fa\u010detn\u00ed osnovy<\/h2>\n<p>\u00da\u010detn\u00ed osnovu definuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/2002-500\" target=\"_blank\" rel=\"noopener\">vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb.<\/a> a pr\u00e1ci s n\u00ed upravuje z\u00e1kon o \u00fa\u010detnictv\u00ed. Osnova je rozd\u011blena na<strong> \u00fa\u010detn\u00ed t\u0159\u00eddy 0 a\u017e 9<\/strong>, ale t\u0159\u00eddy 8 a 9 se pou\u017e\u00edvaj\u00ed pouze pro vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed. Ka\u017ed\u00e1 t\u0159\u00edda je zam\u011b\u0159en\u00e1 na jin\u00fd typ ekonomick\u00fdch \u010dinnost\u00ed, nap\u0159\u00edklad v\u00fdnosy, nehmotn\u00fd majetek nebo z\u00e1soby.<\/p>\n<h3>\u00da\u010dtov\u00e9 skupiny<\/h3>\n<p>\u00da\u010detn\u00ed t\u0159\u00eddy se d\u00e1le d\u011bl\u00ed na <strong>\u00fa\u010dtov\u00e9 skupiny<\/strong>, kter\u00e9 obsahuj\u00ed konkr\u00e9tn\u00ed \u00fa\u010dty. Ka\u017ed\u00fd \u00fa\u010det je ozna\u010den\u00fd <strong>t\u0159emi \u010d\u00edslicemi<\/strong>.<\/p>\n<ul>\n<li>Prvn\u00ed \u010d\u00edslo ozna\u010duje \u010d\u00edslo \u00fa\u010dtov\u00e9 t\u0159\u00eddy,<\/li>\n<li>druh\u00e9 \u010d\u00edslo zna\u010d\u00ed \u00fa\u010dtovou skupinu<\/li>\n<li>a t\u0159et\u00ed \u010d\u00edslo p\u0159edstavuje konkr\u00e9tn\u00ed syntetick\u00fd \u00fa\u010det.<\/li>\n<\/ul>\n<p>Firma si m\u016f\u017ee ur\u010dit tak\u00e9 analytick\u00e9 \u010dlen\u011bn\u00ed jednotliv\u00fdch \u00fa\u010dt\u016f, co\u017e v praxi znamen\u00e1, \u017ee za \u010d\u00edslo z \u00fa\u010detn\u00ed osnovy p\u0159id\u00e1<strong> vlastn\u00ed troj\u010d\u00edsl\u00ed<\/strong>. Analytick\u00e9 \u00fa\u010dty jsou u\u017eite\u010dn\u00e9 k tomu, kdy\u017e pot\u0159ebujete stavy na syntetick\u00fdch \u00fa\u010dtech (tedy na standardn\u00edch \u00fa\u010dtech, kter\u00e9 definuje z\u00e1kon) sledovat podrobn\u011bji. Nap\u0159\u00edklad syntetick\u00fd \u00fa\u010det Pokladna m\u016f\u017eete rozd\u011blit na t\u0159i analytick\u00e9 \u00fa\u010dty podle m\u011bny.<\/p>\n<p>\u00da\u010detn\u00ed osnova obsahuje tak\u00e9 informace, kter\u00e9 \u00fa\u010dty jsou:<\/p>\n<ul>\n<li>aktivn\u00ed a pasivn\u00ed<\/li>\n<li>\u010di rozvahov\u00e9, v\u00fdsledkov\u00e9 nebo z\u00e1v\u011brkov\u00e9.<\/li>\n<\/ul>\n<p>P\u0159i tvorb\u011b <strong>\u00fa\u010dtov\u00e9ho rozvrhu<\/strong> vyberete z osnovy ty \u00fa\u010dty, kter\u00e9 jsou pro va\u0161e podnik\u00e1n\u00ed relevantn\u00ed. Sep\u00ed\u0161ete je do jednoho dokumentu a ten p\u0159ed\u00e1te \u00fa\u010detn\u00edm, kte\u0159\u00ed se j\u00edm budou \u0159\u00eddit.<\/p>\n<h2>\u00da\u010detn\u00ed osnova v \u00fa\u010detn\u00edm programu<\/h2>\n<p>D\u00edky \u00fa\u010detn\u00edm program\u016fm nemus\u00edte z \u00fa\u010detn\u00ed osnovy vytv\u00e1\u0159et samostatn\u00fd dokument s \u00fa\u010detn\u00edm rozvrhem, proto\u017ee <strong>ve\u0161ker\u00e9 \u00fa\u010dty m\u00e1te ulo\u017een\u00e9 v softwaru<\/strong>. Nap\u0159\u00edklad v <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">softwaru\u00a0pro podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a> v r\u00e1mci \u00fa\u010detn\u00edho programu Money S3 m\u00e1te p\u0159ednastavenou \u00fa\u010detn\u00ed osnovu, kter\u00e1 odpov\u00edd\u00e1 aktu\u00e1ln\u00ed \u010desk\u00e9 \u00fa\u010detn\u00ed osnov\u011b pro podnikatele, a m\u016f\u017eete ji libovoln\u011b upravovat \u010di dopl\u0148ovat podle sv\u00fdch po\u017eadavk\u016f. V\u00fdhodou je, \u017ee d\u00edky p\u0159ednastaven\u00e9 \u00fa\u010detn\u00ed osnov\u011b m\u016f\u017eete <strong>\u00fa\u010dtovat okam\u017eit\u011b<\/strong>.<\/p>\n<p>V <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00edm programu pro podnikatele<\/a> tak\u00e9 nemus\u00edte velkou \u010d\u00e1st doklad\u016f k \u00fa\u010dt\u016fm p\u0159i\u0159azovat ru\u010dn\u011b, ale pomoc\u00ed p\u0159edkontac\u00ed si nastav\u00edte, kter\u00e9 doklady se maj\u00ed p\u0159i\u0159azovat ke kter\u00fdm \u00fa\u010dt\u016fm. Kdy\u017e pak chcete za\u00fa\u010dtovat doklad, pouze vyberete jeho typ a <strong>software k n\u011bmu \u00fa\u010dty p\u0159i\u0159ad\u00ed s\u00e1m<\/strong>.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7928\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7928\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>\u010cesk\u00e1 \u00fa\u010detn\u00ed osnova pro podnikatele &#8211; vzor<\/h2>\n<p>Zde najdete kompletn\u00ed \u00fa\u010detn\u00ed osnovu pro podnikatele platnou pro rok 2022.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>\u010c\u00edslo \u00fa\u010dtu<\/strong><\/td>\n<td><strong>Popis<\/strong><\/td>\n<td><strong>Aktivn\u00ed\/pasivn\u00ed<\/strong><\/td>\n<td><strong>Rozvahov\u00fd\/v\u00fdsledkov\u00fd<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 0 \u2013 dlouhodob\u00fd majetek<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>01 \u2013 Dlouhodob\u00fd nehmotn\u00fd majetek<\/strong><\/td>\n<\/tr>\n<tr>\n<td>012<\/td>\n<td>Nehmotn\u00e9 v\u00fdsledky v\u00fdzkumu a v\u00fdvoje<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>013<\/td>\n<td>Software<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>014<\/td>\n<td>Oceniteln\u00e1 pr\u00e1va<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>015<\/td>\n<td>Goodwill<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>019<\/td>\n<td>Jin\u00fd dlouhodob\u00fd nehmotn\u00fd majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>02 \u2013 <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\"><strong>Dlouhodob\u00fd hmotn\u00fd majetek<\/strong><\/a><strong> odpisovan\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>021<\/td>\n<td>Stavby<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>022<\/td>\n<td>Samostatn\u00e9 movit\u00e9 v\u011bci a soubory movit\u00fdch v\u011bc\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>025<\/td>\n<td>P\u011bstitelsk\u00e9 celky trval\u00fdch porost\u016f<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>026<\/td>\n<td>Dosp\u011bl\u00e1 zv\u00ed\u0159ata a jejich skupiny<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>029<\/td>\n<td>Jin\u00fd dlouhodob\u00fd hmotn\u00fd majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>03 \u2013 <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/dlouhodoby-hmotny-majetek\/\"><strong>Dlouhodob\u00fd hmotn\u00fd majetek<\/strong><\/a><strong> neodpisovan\u00fd<\/strong><\/td>\n<\/tr>\n<tr>\n<td>031<\/td>\n<td>Pozemky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>032<\/td>\n<td>Um\u011bleck\u00e1 d\u00edla a sb\u00edrky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>04 \u2013 Nedokon\u010den\u00fd dlouhodob\u00fd nehmotn\u00fd a hmotn\u00fd majetek<\/strong><\/td>\n<\/tr>\n<tr>\n<td>041<\/td>\n<td>Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>042<\/td>\n<td>Po\u0159\u00edzen\u00ed dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>05 \u2013 Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd majetek<\/strong><\/td>\n<\/tr>\n<tr>\n<td>051<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd nehmotn\u00fd majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>052<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd hmotn\u00fd majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>053<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy na dlouhodob\u00fd finan\u010dn\u00ed majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>06 \u2013 <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-spravne-zachazet-s-dlouhodobym-financnim-majetkem-z-ucetniho-hlediska\/\"><strong>Dlouhodob\u00fd finan\u010dn\u00ed majetek<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td>061<\/td>\n<td>Pod\u00edly v ovl\u00e1dan\u00fdch a \u0159\u00edzen\u00fdch osob\u00e1ch<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>062<\/td>\n<td>Pod\u00edly v \u00fa\u010detn\u00edch jednotk\u00e1ch pod podstatn\u00fdm vlivem<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>063<\/td>\n<td>Ostatn\u00ed cenn\u00e9 pap\u00edry a pod\u00edly<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>065<\/td>\n<td>Dluhov\u00e9 cenn\u00e9 pap\u00edry dr\u017een\u00e9 do splatnosti<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>066<\/td>\n<td>P\u016fj\u010dky a \u00fav\u011bry \u2013 ovl\u00e1daj\u00edc\u00ed a \u0159\u00edd\u00edc\u00ed osoby, podstatn\u00fd vliv<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>067<\/td>\n<td>Ostatn\u00ed p\u016fj\u010dky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>069<\/td>\n<td>Jin\u00fd dlouhodob\u00fd finan\u010dn\u00ed majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>07 \u2013 Opr\u00e1vky k dlouhodob\u00e9mu nehmotn\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>072<\/td>\n<td>Opr\u00e1vky k nehmotn\u00fdm v\u00fdsledk\u016fm v\u00fdzkumu a v\u00fdvoje<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>073<\/td>\n<td>Opr\u00e1vky k softwaru<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>074<\/td>\n<td>Opr\u00e1vky k oceniteln\u00fdm pr\u00e1v\u016fm<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>075<\/td>\n<td>Opr\u00e1vky ke goodwillu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>079<\/td>\n<td>Opr\u00e1vky k jin\u00e9mu dlouhodob\u00e9mu nehmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>08 \u2013 Opr\u00e1vky k dlouhodob\u00e9mu hmotn\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>081<\/td>\n<td>Opr\u00e1vky ke stavb\u00e1m<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>082<\/td>\n<td>Opr\u00e1vky k samost. movit\u00fdm v\u011bcem a soubor\u016fm movit\u00fdch v\u011bc\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>085<\/td>\n<td>Opr\u00e1vky k p\u011bstitelsk\u00fdm celk\u016fm trval\u00fdch porost\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>086<\/td>\n<td>Opr\u00e1vky k z\u00e1kladn\u00edmu st\u00e1du a ta\u017en\u00fdm zv\u00ed\u0159at\u016fm<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>089<\/td>\n<td>Opr\u00e1vky k jin\u00e9mu dlouhodob\u00e9mu hmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>09 \u2013 Opravn\u00e9 polo\u017eky k dlouhodob\u00e9mu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>091<\/td>\n<td>Opravn\u00e1 polo\u017eka k dlouhodob\u00e9mu nehmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>092<\/td>\n<td>Opravn\u00e1 polo\u017eka k dlouhodob\u00e9mu hmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>093<\/td>\n<td>Opravn\u00e1 polo\u017eka k dlouhodob\u00e9mu nedokon\u010den\u00e9mu nehmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>094<\/td>\n<td>Opravn\u00e1 polo\u017eka k dlouhodob\u00e9mu nedokon\u010den\u00e9mu hmotn\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>095<\/td>\n<td>Opravn\u00e1 polo\u017eka k poskytnut\u00fdm z\u00e1loh\u00e1m na dlouhodob\u00fd majetek<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>096<\/td>\n<td>Opravn\u00e1 polo\u017eka k dlouhodob\u00e9mu finan\u010dn\u00edmu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>097<\/td>\n<td>Oce\u0148ovac\u00ed rozd\u00edl k nabyt\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>098<\/td>\n<td>Opr\u00e1vky k oce\u0148ovac\u00edmu rozd\u00edlu k nabyt\u00e9mu majetku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 1 \u2013 z\u00e1soby<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>11 \u2013 Materi\u00e1l<\/strong><\/td>\n<\/tr>\n<tr>\n<td>111<\/td>\n<td>Po\u0159\u00edzen\u00ed materi\u00e1lu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>112<\/td>\n<td>Materi\u00e1l na sklad\u011b<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>119<\/td>\n<td>Materi\u00e1l na cest\u011b<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>12 \u2013 <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-1-dil\/\"><strong>Z\u00e1soby vlastn\u00ed \u010dinnosti<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td>121<\/td>\n<td>Nedokon\u010den\u00e1 v\u00fdroba<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>122<\/td>\n<td>Polotovary vlastn\u00ed v\u00fdroby<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>123<\/td>\n<td>V\u00fdrobky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>124<\/td>\n<td>Mlad\u00e1 a ostatn\u00ed zv\u00ed\u0159ata a jejich skupiny<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>13 \u2013 Zbo\u017e\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>131<\/td>\n<td>Po\u0159\u00edzen\u00ed zbo\u017e\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>132<\/td>\n<td>Zbo\u017e\u00ed na sklad\u011b a v prodejn\u00e1ch<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>139<\/td>\n<td>Zbo\u017e\u00ed na cest\u011b<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>15 \u2013 Poskytnut\u00e9 z\u00e1lohy na z\u00e1soby<\/strong><\/td>\n<\/tr>\n<tr>\n<td>151<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy na materi\u00e1l<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>152<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy na zv\u00ed\u0159ata<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>153<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy na zbo\u017e\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>19 \u2013 Opravn\u00e9 polo\u017eky k z\u00e1sob\u00e1m<\/strong><\/td>\n<\/tr>\n<tr>\n<td>191<\/td>\n<td>Opravn\u00e1 polo\u017eka k materi\u00e1lu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>192<\/td>\n<td>Opravn\u00e1 polo\u017eka k nedokon\u010den\u00e9 v\u00fdrob\u011b<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>193<\/td>\n<td>Opravn\u00e1 polo\u017eka k polotovar\u016fm vlastn\u00ed v\u00fdroby<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>194<\/td>\n<td>Opravn\u00e1 polo\u017eka k v\u00fdrobk\u016fm<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>195<\/td>\n<td>Opravn\u00e1 polo\u017eka ke zv\u00ed\u0159at\u016fm<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>196<\/td>\n<td>Opravn\u00e1 polo\u017eka ke zbo\u017e\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>197<\/td>\n<td>Opravn\u00e1 polo\u017eka k z\u00e1loh\u00e1m na materi\u00e1l<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>198<\/td>\n<td>Opravn\u00e1 polo\u017eka k z\u00e1loh\u00e1m na zbo\u017e\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>199<\/td>\n<td>Opravn\u00e1 polo\u017eka k z\u00e1loh\u00e1m na zv\u00ed\u0159ata<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 2 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek a pen\u011b\u017en\u00ed prost\u0159edky (Aktiva a Pasiva)<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v pokladn\u011b<\/strong><\/td>\n<\/tr>\n<tr>\n<td>211<\/td>\n<td>Pokladna<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>213<\/td>\n<td>Ceniny<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>22 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech<\/strong><\/td>\n<\/tr>\n<tr>\n<td>221<\/td>\n<td>Bankovn\u00ed \u00fa\u010dty<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>23 \u2013 Kr\u00e1tkodob\u00e9 \u00fav\u011bry<\/strong><\/td>\n<\/tr>\n<tr>\n<td>231<\/td>\n<td>Kr\u00e1tkodob\u00e9 bankovn\u00ed \u00fav\u011bry<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>232<\/td>\n<td>Eskontn\u00ed \u00fav\u011bry<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>24 \u2013 Kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci<\/strong><\/td>\n<\/tr>\n<tr>\n<td>241<\/td>\n<td>Emitovan\u00e9 kr\u00e1tkodob\u00e9 dluhopisy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>249<\/td>\n<td>Ostatn\u00ed kr\u00e1tkodob\u00e9 finan\u010dn\u00ed v\u00fdpomoci<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>25 \u2013 Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<\/strong><\/td>\n<\/tr>\n<tr>\n<td>251<\/td>\n<td>Registrovan\u00e9 majetkov\u00e9 cenn\u00e9 pap\u00edry k obchodov\u00e1n\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>252<\/td>\n<td>Vlastn\u00ed akcie a vlastn\u00ed obchodn\u00ed pod\u00edly<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>253<\/td>\n<td>Registrovan\u00e9 dluhov\u00e9 cenn\u00e9 pap\u00edry k obchodov\u00e1n\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>255<\/td>\n<td>Vlastn\u00ed dluhopisy<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>256<\/td>\n<td>Dluhov\u00e9 cenn\u00e9 pap\u00edry se splat. do 1 roku dr\u017een\u00e9 do splatnosti<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>257<\/td>\n<td>Ostatn\u00ed cenn\u00e9 pap\u00edry k obchodov\u00e1n\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>258<\/td>\n<td>Kr\u00e1tkodob\u00fd finan\u010dn\u00ed majetek<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>26 \u2013 P\u0159evody mezi finan\u010dn\u00edmi \u00fa\u010dty<\/strong><\/td>\n<\/tr>\n<tr>\n<td>261<\/td>\n<td>Pen\u00edze na cest\u011b<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>29 \u2013 Opravn\u00e9 polo\u017eky ke kr\u00e1tkodob\u00e9mu finan\u010dn\u00edmu majetku<\/strong><\/td>\n<\/tr>\n<tr>\n<td>291<\/td>\n<td>Opravn\u00e1 polo\u017eka ke kr\u00e1tkodob\u00e9mu finan\u010dn\u00edmu majetku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 3 \u2013 z\u00fa\u010dtovac\u00ed vztahy<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>31 \u2013 Pohled\u00e1vky (kr\u00e1tkodob\u00e9 i dlouhodob\u00e9)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>311<\/td>\n<td>Pohled\u00e1vky z obchodn\u00edch vztah\u016f<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>312<\/td>\n<td>Sm\u011bnky k inkasu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>313<\/td>\n<td>Pohled\u00e1vky za eskontovan\u00e9 cenn\u00e9 pap\u00edry<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>314<\/td>\n<td>Poskytnut\u00e9 z\u00e1lohy \u2013 dlouhodob\u00e9 a kr\u00e1tkodob\u00e9<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>315<\/td>\n<td>Ostatn\u00ed pohled\u00e1vky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>32 \u2013 Z\u00e1vazky (kr\u00e1tkodob\u00e9)<\/strong><\/td>\n<\/tr>\n<tr>\n<td>321<\/td>\n<td>Z\u00e1vazky z obchodn\u00edch vztah\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>322<\/td>\n<td>Sm\u011bnka k \u00fahrad\u011b<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>324<\/td>\n<td>P\u0159ijat\u00e9 provozn\u00ed z\u00e1lohy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>325<\/td>\n<td>Ostatn\u00ed z\u00e1vazky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>33 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed se zam\u011bstnanci a institucemi<\/strong><\/td>\n<\/tr>\n<tr>\n<td>331<\/td>\n<td>Zam\u011bstnanci<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>333<\/td>\n<td>Ostatn\u00ed z\u00e1vazky v\u016f\u010di zam\u011bstnanc\u016fm<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>335<\/td>\n<td>Pohled\u00e1vky za zam\u011bstnanci<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>336<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed s institucemi soci\u00e1l. zabezpe\u010den\u00ed a zdravot. poji\u0161t\u011bn\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>336100<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed s institucemi soci\u00e1l. zabezpe\u010den\u00ed a zdravot. poji\u0161t\u011bn\u00ed \u2013 Soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>336200<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed s institucemi soci\u00e1l. zabezpe\u010den\u00ed a zdravot. poji\u0161t\u011bn\u00ed \u2013 Zdravotn\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>34 \u2013 Z\u00fa\u010dtov\u00e1n\u00ed dan\u00ed a dotac\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>341<\/td>\n<td>Da\u0148 z p\u0159\u00edjm\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>342<\/td>\n<td>Ostatn\u00ed p\u0159\u00edm\u00e9 dan\u011b<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>343<\/td>\n<td>Da\u0148 z p\u0159idan\u00e9 hodnoty<\/td>\n<td>Aktivn\u00ed i Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>345<\/td>\n<td>Ostatn\u00ed dan\u011b a poplatky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>346<\/td>\n<td>Dotace ze st\u00e1tn\u00edho rozpo\u010dtu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>347<\/td>\n<td>Ostatn\u00ed dotace<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>349<\/td>\n<td>Vyrovn\u00e1vac\u00ed \u00fa\u010det pro DPH<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>35 \u2013 Pohled\u00e1vky za spole\u010dn\u00edky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>351<\/td>\n<td>Pohled\u00e1vky \u2013 ovl\u00e1daj\u00edc\u00ed a \u0159\u00edd\u00edc\u00ed osoba<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>352<\/td>\n<td>Pohled\u00e1vky \u2013 podstatn\u00fd vliv<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>353<\/td>\n<td>Pohled\u00e1vky za upsan\u00fd z\u00e1kladn\u00ed kapit\u00e1l<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>354<\/td>\n<td>Pohled\u00e1vky za spole\u010dn\u00edky p\u0159i \u00fahrad\u011b ztr\u00e1ty<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>355<\/td>\n<td>Ostatn\u00ed pohled\u00e1vky za spole\u010dn\u00edky a \u010dleny dru\u017estva<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>358<\/td>\n<td>Pohled\u00e1vky za \u00fa\u010dastn\u00edky sdru\u017een\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>36 \u2013 Z\u00e1vazky ke spole\u010dn\u00edk\u016fm<\/strong><\/td>\n<\/tr>\n<tr>\n<td>361<\/td>\n<td>Z\u00e1vazky \u2013 ovl\u00e1daj\u00edc\u00ed a \u0159\u00edd\u00edc\u00ed osoba<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>362<\/td>\n<td>Z\u00e1vazky \u2013 podstatn\u00fd vliv<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>364<\/td>\n<td>Z\u00e1vazky ke spole\u010dn\u00edk\u016fm p\u0159i rozd\u011blov\u00e1n\u00ed zisku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>365<\/td>\n<td>Ostatn\u00ed z\u00e1vazky ke spole\u010dn\u00edk\u016fm a \u010dlen\u016fm dru\u017estva<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>366<\/td>\n<td>Z\u00e1vazky ke spole\u010dn\u00edk\u016fm a \u010dlen\u016fm dru\u017estva ze z\u00e1visl\u00e9 \u010dinnosti<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>367<\/td>\n<td>Z\u00e1vazky z upsan\u00fdch nesplacen\u00fdch cenn\u00fdch pap\u00edr\u016f a vklad\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>368<\/td>\n<td>Z\u00e1vazky k \u00fa\u010dastn\u00edk\u016fm sdru\u017een\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>37 \u2013 Jin\u00e9 pohled\u00e1vky a z\u00e1vazky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>371<\/td>\n<td>Pohled\u00e1vky z prodeje podniku<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>372<\/td>\n<td>Z\u00e1vazky z koup\u011b podniku<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>373<\/td>\n<td>Pohled\u00e1vky a z\u00e1vazky z pevn\u00fdch term\u00ednov\u00fdch operac\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>374<\/td>\n<td>Pohled\u00e1vky z pron\u00e1jmu<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>375<\/td>\n<td>Pohled\u00e1vky z emitovan\u00fdch dluhopis\u016f<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>376<\/td>\n<td>Nakoupen\u00e9 opce<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>377<\/td>\n<td>Prodan\u00e9 opce<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>378<\/td>\n<td>Jin\u00e9 pohled\u00e1vky<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>379<\/td>\n<td>Jin\u00e9 z\u00e1vazky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv<\/strong><\/td>\n<\/tr>\n<tr>\n<td>381<\/td>\n<td>N\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>382<\/td>\n<td>Komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>383<\/td>\n<td>V\u00fddaje p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>384<\/td>\n<td>V\u00fdnosy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>385<\/td>\n<td>P\u0159\u00edjmy p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>388<\/td>\n<td>Dohadn\u00e9 \u00fa\u010dty aktivn\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>389<\/td>\n<td>Dohadn\u00e9 \u00fa\u010dty pasivn\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>39 \u2013 Opravn\u00e1 polo\u017eka k z\u00fa\u010dtovac\u00edm vztah\u016fm a vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>391<\/td>\n<td>Opravn\u00e1 polo\u017eka k pohled\u00e1vk\u00e1m<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>395<\/td>\n<td>Vnit\u0159n\u00ed z\u00fa\u010dtov\u00e1n\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>398<\/td>\n<td>Spojovac\u00ed \u00fa\u010det p\u0159i sdru\u017een\u00ed<\/td>\n<td>Aktivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 4\u2013 kapit\u00e1lov\u00e9 \u00fa\u010dty a dlouhodob\u00e9 z\u00e1vazky<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>41 \u2013 Z\u00e1kladn\u00ed kapit\u00e1l a kapit\u00e1lov\u00e9 fondy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>411<\/td>\n<td>Z\u00e1kladn\u00ed kapit\u00e1l<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>412<\/td>\n<td>Emisn\u00ed a\u017eio<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>413<\/td>\n<td>Ostatn\u00ed kapit\u00e1lov\u00e9 fondy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>414<\/td>\n<td>Oce\u0148ovac\u00ed rozd\u00edly z p\u0159ecen\u011bn\u00ed majetku a z\u00e1vazk\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>417<\/td>\n<td>Rozd\u00edly z p\u0159em\u011bn spole\u010dnost\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>418<\/td>\n<td>Oce\u0148ovac\u00ed rozd\u00edly z p\u0159ecen\u011bn\u00ed p\u0159i p\u0159em\u011bn\u00e1ch spole\u010dnost\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>419<\/td>\n<td>Zm\u011bny z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>42 \u2013 Fondy ze zisku a p\u0159eveden\u00e9 v\u00fdsledky hospoda\u0159en\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>421<\/td>\n<td>Z\u00e1konn\u00fd rezervn\u00ed fond<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>422<\/td>\n<td>Ned\u011bliteln\u00fd fond<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>423<\/td>\n<td>Statut\u00e1rn\u00ed fondy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>426<\/td>\n<td>Jin\u00fd v\u00fdsledek hospoda\u0159en\u00ed minul\u00fdch let<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>427<\/td>\n<td>Ostatn\u00ed fondy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>428<\/td>\n<td>Nerozd\u011blen\u00fd zisk minul\u00fdch let<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>429<\/td>\n<td>Neuhrazen\u00e1 ztr\u00e1ta minul\u00fdch let<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>43 \u2013 V\u00fdsledek hospoda\u0159en\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>431<\/td>\n<td>V\u00fdsledek hospoda\u0159en\u00ed ve schvalovac\u00edm \u0159\u00edzen\u00ed<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>45 \u2013 Rezervy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>451<\/td>\n<td>Rezervy podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>452<\/td>\n<td>Rezerva na d\u016fchody a podobn\u00e9 z\u00e1vazky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>453<\/td>\n<td>Rezerva na da\u0148 z p\u0159\u00edjm\u016f<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>459<\/td>\n<td>Ostatn\u00ed rezervy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>46 \u2013 Dlouhodob\u00e9 z\u00e1vazky k \u00fav\u011brov\u00fdm instituc\u00edm<\/strong><\/td>\n<\/tr>\n<tr>\n<td>461<\/td>\n<td>Bankovn\u00ed \u00fav\u011bry<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>47 \u2013 Dlouhodob\u00e9 z\u00e1vazky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>471<\/td>\n<td>Dlouhodob\u00e9 z\u00e1vazky \u2013 ovl\u00e1daj\u00edc\u00ed a \u0159\u00edd\u00edc\u00ed osoba<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>472<\/td>\n<td>Dlouhodob\u00e9 z\u00e1vazky \u2013 podstatn\u00fd vliv<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>473<\/td>\n<td>Emitovan\u00e9 dluhopisy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>474<\/td>\n<td>Z\u00e1vazky z pron\u00e1jmu<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>475<\/td>\n<td>Dlouhodob\u00e9 p\u0159ijat\u00e9 z\u00e1lohy<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>478<\/td>\n<td>Dlouhodob\u00e9 sm\u011bnky k \u00fahrad\u011b<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>479<\/td>\n<td>Jin\u00e9 dlouhodob\u00e9 z\u00e1vazky<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>48 \u2013 Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka<\/strong><\/td>\n<\/tr>\n<tr>\n<td>481<\/td>\n<td>Odlo\u017een\u00fd da\u0148ov\u00fd z\u00e1vazek a pohled\u00e1vka<\/td>\n<td>Aktivn\u00ed i Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>49 \u2013 Individu\u00e1ln\u00ed podnikatel<\/strong><\/td>\n<\/tr>\n<tr>\n<td>491<\/td>\n<td>\u00da\u010det individu\u00e1ln\u00edho podnikatele<\/td>\n<td>Pasivn\u00ed<\/td>\n<td>Rozvahov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 5 \u2013 n\u00e1klady<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>501<\/td>\n<td>Spot\u0159eba materi\u00e1lu<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>502<\/td>\n<td>Spot\u0159eba energie<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>503<\/td>\n<td>Spot\u0159eba ostatn\u00edch neskladovateln\u00fdch dod\u00e1vek<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>504<\/td>\n<td>Prodan\u00e9 zbo\u017e\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>51 \u2013 Slu\u017eby<\/strong><\/td>\n<\/tr>\n<tr>\n<td>511<\/td>\n<td>Opravy a udr\u017eov\u00e1n\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>512<\/td>\n<td>Cestovn\u00e9<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>513<\/td>\n<td>N\u00e1klady na reprezentaci<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>518<\/td>\n<td>Ostatn\u00ed slu\u017eby<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>52 \u2013 Osobn\u00ed n\u00e1klady<\/strong><\/td>\n<\/tr>\n<tr>\n<td>521<\/td>\n<td>Mzdov\u00e9 n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>522<\/td>\n<td>P\u0159\u00edjmy spole\u010dn\u00edk\u016f a \u010dlen\u016f dru\u017estva ze z\u00e1visl\u00e9 \u010dinnosti<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>523<\/td>\n<td>Odm\u011bny \u010dlen\u016fm org\u00e1n\u016f spole\u010dnosti a dru\u017estva<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>524<\/td>\n<td>Z\u00e1konn\u00e9 soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>525<\/td>\n<td>Ostatn\u00ed soci\u00e1ln\u00ed poji\u0161t\u011bn\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>526<\/td>\n<td>Soci\u00e1ln\u00ed n\u00e1klady individu\u00e1ln\u00edho podnikatele<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>527<\/td>\n<td>Z\u00e1konn\u00e9 soci\u00e1ln\u00ed n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>528<\/td>\n<td>Ostatn\u00ed soci\u00e1ln\u00ed n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>53 \u2013 Dan\u011b a poplatky<\/strong><\/td>\n<\/tr>\n<tr>\n<td>531<\/td>\n<td>Da\u0148 silni\u010dn\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>532<\/td>\n<td>Da\u0148 z nemovitost\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>538<\/td>\n<td>Ostatn\u00ed dan\u011b a poplatky<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady<\/strong><\/td>\n<\/tr>\n<tr>\n<td>541<\/td>\n<td>Z\u016fstatkov\u00e1 cena prodan\u00e9ho dlouhodob\u00e9ho nehmotn\u00e9ho a hmotn\u00e9ho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>542<\/td>\n<td>Prodan\u00fd materi\u00e1l<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>543<\/td>\n<td>Dary<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>544<\/td>\n<td>Smluvn\u00ed pokuty a \u00faroky z prodlen\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>545<\/td>\n<td>Ostatn\u00ed pokuty a pen\u00e1le<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>546<\/td>\n<td>Odpis pohled\u00e1vky<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>548<\/td>\n<td>Ostatn\u00ed provozn\u00ed n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>549<\/td>\n<td>Manka a \u0161kody z provozn\u00ed \u010dinnosti<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>55 \u2013 Odpisy, rezervy, komplexn\u00ed n\u00e1klady p\u0159\u00ed\u0161t\u00edch obdob\u00ed a opravn\u00e9 polo\u017eky v provozn\u00ed oblasti<\/strong><\/td>\n<\/tr>\n<tr>\n<td>551<\/td>\n<td>Odpisy dlouhodob\u00e9ho nehmotn\u00e9ho a hmotn\u00e9ho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>552<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed rezerv podle zvl\u00e1\u0161tn\u00edch pr\u00e1vn\u00edch p\u0159edpis\u016f<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>554<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch rezerv<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>555<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed komplexn\u00edch n\u00e1klad\u016f p\u0159\u00ed\u0161t\u00edch obdob\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>557<\/td>\n<td>Z\u00fa\u010dtov\u00e1n\u00ed opr\u00e1vky k oce\u0148ovac\u00edmu rozd\u00edlu k nabyt\u00e9mu majetku<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>558<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed z\u00e1konn\u00fdch opravn\u00fdch polo\u017eek v provozn\u00ed \u010dinnosti<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>559<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek v provozn\u00ed \u010dinnosti<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>56 \u2013 Finan\u010dn\u00ed n\u00e1klady<\/strong><\/td>\n<\/tr>\n<tr>\n<td>561<\/td>\n<td>Prodan\u00e9 cenn\u00e9 pap\u00edry a pod\u00edly<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>562<\/td>\n<td>\u00daroky<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>563<\/td>\n<td>Kurzov\u00e9 ztr\u00e1ty<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>564<\/td>\n<td>N\u00e1klady z p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>566<\/td>\n<td>N\u00e1klady z finan\u010dn\u00edho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>567<\/td>\n<td>N\u00e1klady z deriv\u00e1tov\u00fdch operac\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>568<\/td>\n<td>Ostatn\u00ed finan\u010dn\u00ed n\u00e1klady<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>569<\/td>\n<td>Manka a \u0161kody na finan\u010dn\u00edm majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>57 \u2013 Rezervy a opravn\u00e9 polo\u017eky ve finan\u010dn\u00ed oblasti<\/strong><\/td>\n<\/tr>\n<tr>\n<td>574<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed finan\u010dn\u00edch rezerv<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>579<\/td>\n<td>Tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek ve finan\u010dn\u00ed \u010dinnosti<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace<\/strong><\/td>\n<\/tr>\n<tr>\n<td>581<\/td>\n<td>Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>582<\/td>\n<td>Zm\u011bna stavu polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>583<\/td>\n<td>Zm\u011bna stavu v\u00fdrobk\u016f<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>584<\/td>\n<td>Zm\u011bna stavu zv\u00ed\u0159at<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>585<\/td>\n<td>Aktivace materi\u00e1lu a zbo\u017e\u00ed<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>586<\/td>\n<td>Aktivace vnitropodnikov\u00fdch slu\u017eeb<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>587<\/td>\n<td>Aktivace dlouhodob\u00e9ho nehmotn\u00e9ho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>588<\/td>\n<td>Aktivace dlouhodob\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>59 \u2013 Dan\u011b z p\u0159\u00edjm\u016f, p\u0159evodov\u00e9 \u00fa\u010dty a rezerva na da\u0148 z p\u0159\u00edjm\u016f<\/strong><\/td>\n<\/tr>\n<tr>\n<td>591<\/td>\n<td>Da\u0148 z p\u0159\u00edjm\u016f z b\u011b\u017en\u00e9 \u010dinnosti \u2013 splatn\u00e1<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>592<\/td>\n<td>Da\u0148 z p\u0159\u00edjm\u016f z b\u011b\u017en\u00e9 \u010dinnosti \u2013 odlo\u017een\u00e1<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>595<\/td>\n<td>Dodate\u010dn\u00e9 odvody dan\u011b z p\u0159\u00edjm\u016f<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>596<\/td>\n<td>P\u0159evod pod\u00edlu na v\u00fdsledku hospoda\u0159en\u00ed spole\u010dn\u00edk\u016fm<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>597<\/td>\n<td>P\u0159evod provozn\u00edch n\u00e1klad\u016f<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>598<\/td>\n<td>P\u0159evod finan\u010dn\u00edch n\u00e1klad\u016f<\/td>\n<td>N\u00e1kladov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>599<\/td>\n<td>Rezerva na da\u0148 z p\u0159\u00edjmu<\/td>\n<td>N\u00e1kladov\u00fd (neda\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 6 \u2013 v\u00fdnosy<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>60 \u2013 Tr\u017eby za vlastn\u00ed v\u00fdkony a zbo\u017e\u00ed<\/strong><\/td>\n<\/tr>\n<tr>\n<td>601<\/td>\n<td>Tr\u017eby za vlastn\u00ed v\u00fdrobky<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>602<\/td>\n<td>Tr\u017eby z prodeje slu\u017eeb<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>604<\/td>\n<td>Tr\u017eby za zbo\u017e\u00ed<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>641<\/td>\n<td>Tr\u017eby z prodeje dlouhodob\u00e9ho nehmotn\u00e9ho a hmotn\u00e9ho majetku<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>642<\/td>\n<td>Tr\u017eby z prodeje materi\u00e1lu<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>644<\/td>\n<td>Smluvn\u00ed pokuty a \u00faroky z prodlen\u00ed<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>646<\/td>\n<td>V\u00fdnosy z odepsan\u00fdch pohled\u00e1vek<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>648<\/td>\n<td>Ostatn\u00ed provozn\u00ed v\u00fdnosy<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>66 \u2013 Finan\u010dn\u00ed v\u00fdnosy<\/strong><\/td>\n<\/tr>\n<tr>\n<td>661<\/td>\n<td>Tr\u017eby z prodeje cenn\u00fdch pap\u00edr\u016f a pod\u00edl\u016f<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>662<\/td>\n<td>\u00daroky<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>663<\/td>\n<td>Kursov\u00e9 zisky<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>664<\/td>\n<td>V\u00fdnosy z p\u0159ecen\u011bn\u00ed cenn\u00fdch pap\u00edr\u016f<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>665<\/td>\n<td>V\u00fdnosy z dlouhodob\u00e9ho finan\u010dn\u00edho majetku<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>666<\/td>\n<td>V\u00fdnosy z kr\u00e1tkodob\u00e9ho finan\u010dn\u00edho majetku<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>667<\/td>\n<td>V\u00fdnosy z deriv\u00e1tov\u00fdch operac\u00ed<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>668<\/td>\n<td>Ostatn\u00ed finan\u010dn\u00ed v\u00fdnosy<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>69 \u2013 P\u0159evodov\u00e9 \u00fa\u010dty<\/strong><\/td>\n<\/tr>\n<tr>\n<td>697<\/td>\n<td>P\u0159evod provozn\u00edch v\u00fdnos\u016f<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>698<\/td>\n<td>P\u0159evod finan\u010dn\u00edch v\u00fdnos\u016f<\/td>\n<td>V\u00fdnosov\u00fd (da\u0148ov\u00fd)<\/td>\n<td>V\u00fdsledkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<h3>\u00da\u010dtov\u00e1 t\u0159\u00edda 7 \u2013 z\u00e1v\u011brkov\u00e9 a podrozvahov\u00e9 \u00fa\u010dty<\/h3>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>70 \u2013 \u00da\u010dty rozva\u017en\u00e9<\/strong><\/td>\n<\/tr>\n<tr>\n<td>701<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed \u00fa\u010det rozva\u017en\u00fd<\/td>\n<td colspan=\"2\">Z\u00e1v\u011brkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td>702<\/td>\n<td>Kone\u010dn\u00fd \u00fa\u010det rozva\u017en\u00fd<\/td>\n<td colspan=\"2\">Z\u00e1v\u011brkov\u00fd<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>71 \u2013 <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-uctovat-ztratu-i-zisk-z-vysledku-hospodareni\/\"><strong>\u00da\u010det zisk\u016f a ztr\u00e1t<\/strong><\/a><\/td>\n<\/tr>\n<tr>\n<td>710<\/td>\n<td>\u00da\u010det zisk\u016f a ztr\u00e1t<\/td>\n<td colspan=\"2\">Z\u00e1v\u011brkov\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>\u00da\u010detn\u00edch osnov je v\u00edce druh\u016f, ale nej\u010dast\u011bji se mluv\u00ed o \u00fa\u010detn\u00ed osnov\u011b pro podnikatele, se kterou pracuj\u00ed v\u0161echny firmy s povinnost\u00ed v\u00e9st \u00fa\u010detnictv\u00ed (jinou \u00fa\u010detn\u00ed &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7929,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[202,232,280],"class_list":["post-7928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi","category-ucetnictvi-2","tag-podvojne-ucetnictvi","tag-ucetni-osnova","tag-ucetni-zaznam"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=7928"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7928\/revisions"}],"predecessor-version":[{"id":11295,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/7928\/revisions\/11295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/7929"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=7928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=7928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=7928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}